|Abstract: ||臺灣歷經了三次的政黨輪替執政，過程和平順利，為臺灣在世界國家中確立了完全民主的地位。然對於國家財政，卻在屢次的政黨執政輪替中，累積了巨額的赤字，形成政府靠舉債執政，人民以借貸渡日的窘境。在政治手段的操弄與缺乏完整的財政紀律法規下，國家藉徵稅將人民私有財產所集合而成的國家財產，自然難以獲得法律為原則性或制度性保障。因此做為國家根本大法之憲法，需否將集合人民財產所形成的國家財產權納入保護範圍，在採行資本原則或社會原則為經濟體制的國家，對於財產權的權利主體保障，有著不同的範圍認識與規範，是而形成了探討價值與必要。 在積極發展人權維護的世界潮流中，多數民主國家發展至社會福利國，亦由政黨政治衍化為責任政治，其中包含著民主、法治與良心做為基礎，認為執政者在取得政權，組成政府行使職權，應對其施政結果負完全責任，由其是做為施政之母的國家財政。因此在政黨藉由選舉取得執政權後，因政策的不當，導致國家財產損失，理當對失策行為負責，而形成了國家財政損失的「救濟制度」予以法制化的必要，以落實完成責任政治與執政專業化取向。 是而本文由上述二個面向，論述國家財產權如何進入憲法為制度性保障後，建立完善穩健的財政法律體系，以及針對政黨推薦候選人參選進而當選執政與執政不當導致國家財政損失所應形成的連帶責任、損失救濟方式，提出法制化的立法建議，以終止國家財政繼續遭侵略的情況，使臺灣得以將穩健經濟、社會安全機制與環境生態做為永續發展要項，將臺灣轉型為社會福利國。 關鍵字：國家財產權、責任政治、執政專業化、國家財政損失、損失救濟。|
In Taiwan, political power has been transferred between different parties for three times, and with the peaceful power transfer, Taiwan has established a real democracy for itself. Unfortunately, Taiwan’s national deficit rose sharply as power transfer took place one after another. With the skyrocketing deficit, the government has to raise funds through borrowing, and without financial aid from the government, many people have to meet their daily needs by borrowing. As politicians continue to manipulate the national finance with no financial discipline, it is unlikely to expect the national property, which is made up of people’s properties and created by the government through tax collection, to be protected by any legal or institutional measure. Therefore, this paper focused on a critical issue – is it necessary for the constitution, the basic law above all laws, to provide protection measures for the national property which is made up of people’s properties? Secondly, different nations construe the subject of property right differently and establish different norms to protect property right, depending on whether they abide by socialist doctrine or abide by capitalist doctrine to govern their economic activities. Based on the facts stated above, this topic deserves an in-depth discussion. Coping with the worldwide trend of legal protection for human rights, the great majority of democratic nations in this world have transformed into welfare states while their party politics has developed into the politics of accountability founded with democracy, rule of law and conscience, asserting that the ruler has to be fully responsible for its administrative implementations, in particular the national finance, once the ruler acquires political power and forms a government to exercise its power. Therefore, a party has to be fully responsible for the national financial damage resulted from its false move after this party gains the reigns of government through election.For this reason,it is necessary to institutionalize a relief system and thereby remedy national financial damage in response to the call for the politics of accountability and the call for the administration of accountability. Based on the facts and discussions stated above, this paper deliberated how to design institutional protection measures for national property right through constitution, and with the constitutional protection for national property right, how to establish a solid financial legal system. Moreover, this paper presented tangible recommendations with respect to the institutionalized legislative measures governing the joint responsibility and relief method in relation to the national financial damage resulted from improper administration after the candidates endorsed by parties win the elections so as to prevent national finance from being aggressed again. By doing so, Taiwan will be able to pursue its sustainable development through stable economy, social security mechanism and environmental ecology as a welfare state.